A communication system capable of achieving a high usage efficiency of frequencies without the need for cooperation of multiplexed users is disclosed. The communication system communicates over frequency channels set by dividing a frequency bandwidth assigned to the system and allows interference between channels by overlapping the adjacent frequency channels with each other in the frequency domain. A transmitting and receiving device, which transmits and receives a signal by allowing the interference between symbols at a waveform level for each channel to decrease the occupied bandwidth, is provided. The receiving device is provided with an Inter-Channel Interference (ICI) removal and Inter-Symbol Interference (ISI) compensation filter serving as either an ICI removal filter for removing the interference between channels or an ISI compensation filter for compensating the interference between symbols.